Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Duty could not be demanded on alleged diversion of duty-free imported marble where a substantial quantity was found in the factory and the balance allegation rested on internet material and section 108 statements that were not proved admissible under section 138B. The Tribunal held that such material was insufficient to establish diversion or duty liability, and set aside the duty demand with interest. Penalty under section 114A also failed because the alleged default was only a post-import non-fulfilment of exemption conditions, not non-levy caused by collusion, wilful misstatement, or suppression. Penalties under section 114AA were likewise unsustainable because no false declaration in the import documents was shown.
Duty could not be demanded on alleged diversion of duty-free imported marble where a substantial quantity was found in the factory and the balance allegation rested on internet material and section 108 statements that were not proved admissible under section 138B. The Tribunal held that such material was insufficient to establish diversion or duty liability, and set aside the duty demand with interest. Penalty under section 114A also failed because the alleged default was only a post-import non-fulfilment of exemption conditions, not non-levy caused by collusion, wilful misstatement, or suppression. Penalties under section 114AA were likewise unsustainable because no false declaration in the import documents was shown.
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